CJEU - Recent Developments in Value Added Tax 2024
1. Aufl. 2026
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
S. 2761. Introduction
The year 2024 was marked by several significant judgments of the Court of Justice of the European Union (CJEU) concerning VAT exemptions. The court addressed four distinct exemptions stipulated in Art. 135(1) of the VAT Directive with each case bringing its own set of challenges for interpretation and application.
In C-676/22, B2 Energy, the court examined the exemption for intra-Community supplies of goods under Art. 138(1) particularly focusing on the distinction between formal and substantive requirements in a situation where goods were delivered to recipients other than those indicated in the tax documents.
The exemption for gambling under Art. 135(1)(i) was at the center of both C-741/22, Casino de Spa and Others and C-73/23, Chaudfontaine Loisirs for which the court was asked to determine whether excluding online gambling from the scope of the exemption was compatible with EU law considering the principle of fiscal neutrality and the discretion granted to Member States.
In Joined Cases C-639/22 to C-644/22, Inspecteur van de Belastingdienst Utrecht, the court scrutinized the scope of the exemption for management of special investment funds under Art. 135(1)(g) par...